Income requirement – Due to changes in state law those individuals first qualifying for the Homestead program in 2014 or later will now be subject to an income means test.

Disabled Veteran – Enhanced Exemption

Am. Sub. House Bill 85 has created an additional classification, veterans with 100 percent, service-connected disabilities and qualifying spouses are entitled to a homestead reduction in taxes equal to the taxes on $50,000 of true value (as opposed to the current homestead reduction of taxes equal to the taxes of $25,000 of true value). Qualifying applicants must apply during the sign up period in order to be eligible for this exemption. Please see application for details of qualifications.

Qualifications

The Homestead Program is designed to provide tax credit to citizens who are at least 65 years of age or permanently and totally disabled. To qualify for the program, a homeowner must:

Own and occupy the home as their primary place of residence as of January 1 of the year of the application; AND

Applicants must have an Adjusted Gross Income (line 3 of the Ohio Income Tax Return) of $31,500 or less if filing for the 2015 tax year and for late filers for the 2014 tax year the OHIO AGI is $30,500 or less and meet one of the requirements below:

Turn 65 years of age, or older, by December 31 of the year of the application; or

Be permanently and totally disabled as of January 1 of the year of application*NOTE* must include appropriate paperwork. or;

Be the surviving spouse of a person who was receiving the Homestead Exemption at the time of death and where the surviving spouse was at least 59 years old on the date of death.

FORMS

Form 1 – DTE105A – Homestead Exemption Application for Senior Citizens, Disabled Person and Surviving Spouses -For anyone who is eligible to apply for the first time in 2015 and/or was eligible in 2014 but missed the deadline.

Form 2 – DTE105G – Transferring Homestead – For anyone who was on the Homestead prior to 2014 and has moved to a new residence. You must have owned and occupied your new home prior to January 1, 2015.

Form 3 – 105E – Certificate of Disability for the Homestead Exemption - To be completed in lieu of acceptable State or Federal Disability and is to accompany Form 1 DTE 105A if no State or Federal Disability is available.